QUOTE," 전부인과의 마지막 세금보고와 현재부인과의 첫 세금보고를 같은해에 맞물려서 두번해도 가능한가요 ?? "--Yo bud. No. U can file ur tax return jointly(MFJ/MFS) with only one spouse. U are considered married(divorced) if you are legally married(divorced) on the last day of the year. In order to file jointly, both u and your spouse, only one spouse, either ex-wife or new wife, must agree to file a joint tax return, and both must sign the return. Hope this helps~~~